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Regular Session, 2012
HOUSE CONCURRENT RESOLUTI ON NO. 2
BY REPRESENTATIVE MORENO
A CONCURRENT RESOLUTI ON
To urge and request the Louisiana Tax Commission to study and make recommendations
relative to the practicality and feasibility of establishing a statewide database to track
the name and address of a property owner claiming a homestead exemption which
can be used by each assessor and each registrar of voters for the purpose of curtailing
property tax and voter registration fraud.
WHEREAS, Article VII, Section 20 of the state constitution provides that bona fide
homesteads shall be exempt from state, parish, and special ad valorem taxes to the extent of
seven thousand five hundred dollars of the assessed valuation; and
WHEREAS, the state constitution prohibits more than one homestead exemption
from extending or applying to any person in this state; and
WHEREAS, R.S. 18:101(B), relative to voter registration and voting, provides that
a "resident" means a citizen who resides in this state and in the parish, municipality, if any,
and precinct in which he offers to register and vote and intends to reside there indefinitely;
and
WHEREAS, R.S. 18:101(B) further provides that if a person claims a homestead
exemption, he shall register and vote in the precinct in which that residence is located; and
WHEREAS, claiming a homestead exemption on a residence is an indication of the
homeowner's intention to consider the residence as his permanent residence for purposes of
ad valorem property taxation and for purposes of voter registration; and
WHEREAS, applying for a homestead exemption is accomplished by the homeowner
filing an application with the assessor in the parish for which the property is located; and
WHEREAS, likewise, any person who meets the qualifications for voter registration
and desires to register as an elector to vote in a local, state, and national election shall apply
by making application in person to a registrar or deputy registrar of the parish in which he
seeks to register; and ENROLLEDHCR NO. 2
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WHEREAS, currently there is no statewide program or database that tracks whether
a person has applied for more than one homestead exemption or has registered to vote in
more than one parish; and
WHEREAS, creating a statewide database that tracks the name and address of a
property owner applying for a homestead exemption can be used by assessors to ensure that
not more than one homestead exemption is being claimed by the property owner and may
also be used by registrars of voters to ensure that the person is registering and voting in the
precinct where the residence is located; and
WHEREAS, creating a statewide homestead exemption database can be used by both
assessors and registrars of voters to ensure that property tax and voter registration fraud are
curtailed; and
WHEREAS, issues such as the practicality and feasibility of creating a statewide
homestead exemption database should be studied by the Louisiana Tax Commission with
input from the Louisiana Assessor's Association and the Louisiana Registrar of Voter's
Association and all other interested parties.
THEREFORE, BE IT RESOLVED that the Legislature of Louisiana does hereby
urge and request the Louisiana Tax Commission to study and make recommendations
relative to the practicality and feasibility of establishing a statewide database to track the
name and address of a property owner claiming a homestead exemption which can be used
by each assessor and each registrar of voters to ensure that property tax and voter registration
fraud is curtailed.
BE IT FURTHER RESOLVED that the Louisiana Tax Commission shall make a
written report to the Louisiana House of Representatives and the Louisiana Senate detailing
their recommendations regarding the establishment of a statewide homestead exemption
database that can be accessible to assessors and registrars of voters prior to January 1, 2013.
BE IT FURTHER RESOLVED that a copy of this Resolution be transmitted to the
Louisiana Tax Commission.
SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE